The Perspective of Singapore Analysis into The Usefulness of Information As Provided in Annual Reports
This study assesses the usefulness of both quantitative and qualitative information as provided in annual reports from the perspective of analysts based in Singapore. The Financial Accounting Standards Board statement of financial accounting concepts number one and two have been used to define the d...
| Main Author: | |
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| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
| Published: |
2005
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| Online Access: | https://eprints.nottingham.ac.uk/20019/ |
| _version_ | 1848792002941943808 |
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| author | Chen, Ee Hsin |
| author_facet | Chen, Ee Hsin |
| author_sort | Chen, Ee Hsin |
| building | Nottingham Research Data Repository |
| collection | Online Access |
| description | This study assesses the usefulness of both quantitative and qualitative information as provided in annual reports from the perspective of analysts based in Singapore. The Financial Accounting Standards Board statement of financial accounting concepts number one and two have been used to define the determinants of usefulness assessed by means of adequacy, relevance and reliability evaluations made by financial analysts concerning disclosure. Findings from the study suggest that the majority of respondents were happy with the information supplied in the annual report. However, the financial information contained within the annual report is just an important but somewhat limited part of a range of corporate disclosure process and analysts' earnings forecasting or investment decision making process. Evidence suggests that corporate disclosure levels in Asia are generally lower and less consistent amongst firms across different industries than that of developed economies. Furthermore, although narratives are generally used for deriving assumptions for forecasting purposes, it does not replace the use of accounting data. |
| first_indexed | 2025-11-14T18:37:29Z |
| format | Dissertation (University of Nottingham only) |
| id | nottingham-20019 |
| institution | University of Nottingham Malaysia Campus |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T18:37:29Z |
| publishDate | 2005 |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | nottingham-200192018-01-08T04:11:25Z https://eprints.nottingham.ac.uk/20019/ The Perspective of Singapore Analysis into The Usefulness of Information As Provided in Annual Reports Chen, Ee Hsin This study assesses the usefulness of both quantitative and qualitative information as provided in annual reports from the perspective of analysts based in Singapore. The Financial Accounting Standards Board statement of financial accounting concepts number one and two have been used to define the determinants of usefulness assessed by means of adequacy, relevance and reliability evaluations made by financial analysts concerning disclosure. Findings from the study suggest that the majority of respondents were happy with the information supplied in the annual report. However, the financial information contained within the annual report is just an important but somewhat limited part of a range of corporate disclosure process and analysts' earnings forecasting or investment decision making process. Evidence suggests that corporate disclosure levels in Asia are generally lower and less consistent amongst firms across different industries than that of developed economies. Furthermore, although narratives are generally used for deriving assumptions for forecasting purposes, it does not replace the use of accounting data. 2005 Dissertation (University of Nottingham only) NonPeerReviewed application/pdf en https://eprints.nottingham.ac.uk/20019/1/Dissertation%28ChenEeHsin%29.pdf Chen, Ee Hsin (2005) The Perspective of Singapore Analysis into The Usefulness of Information As Provided in Annual Reports. [Dissertation (University of Nottingham only)] (Unpublished) |
| spellingShingle | Chen, Ee Hsin The Perspective of Singapore Analysis into The Usefulness of Information As Provided in Annual Reports |
| title | The Perspective of Singapore Analysis into The Usefulness of Information As Provided in Annual Reports |
| title_full | The Perspective of Singapore Analysis into The Usefulness of Information As Provided in Annual Reports |
| title_fullStr | The Perspective of Singapore Analysis into The Usefulness of Information As Provided in Annual Reports |
| title_full_unstemmed | The Perspective of Singapore Analysis into The Usefulness of Information As Provided in Annual Reports |
| title_short | The Perspective of Singapore Analysis into The Usefulness of Information As Provided in Annual Reports |
| title_sort | perspective of singapore analysis into the usefulness of information as provided in annual reports |
| url | https://eprints.nottingham.ac.uk/20019/ |